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São
Paulo, 26 de julho de 2005. |
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Suframa
– Evidência do PIS e da COFINS
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A
Superintendência da Zona Franca de Manaus (Suframa) estabeleceu através da
Portaria 162/05, que as empresas que vendem mercadorias para consumo ou
industrialização na Zona Franca de Manaus (ZFM) terão que informar, na
nota fiscal, o valor do desconto decorrente da redução, a zero, da
alíquota do PIS/Cofins nesta operação,
A
medida foi adotada para que as empresas instaladas na ZFM, sobretudo do
setor comercial, possam comprovar se estão sendo beneficiadas com a
redução das alíquotas das duas contribuições, estabelecida pela Lei
10.996, de 15 de dezembro de 2004. Por meio desta Lei, foram reduzidas a
zero as alíquotas do PIS/Cofins incidentes sobre as receitas de vendas de
mercadorias destinadas à ZFM.
Na
prática, os fornecedores terão que, na operação da saída da mercadoria da
sua origem - momento em que se creditam do
benefício - indicar expressamente na nota fiscal, o valor do abatimento
referente ao PIS/Cofins.
A
Suframa busca com a Portaria em dar evidência ao benefício instituído pela
Lei 10.996, tanto para garantir que esse tratamento diferenciado seja
respeitado nas remessas para a ZFM quanto para cumprir sua obrigação anual
de informar ao Tribunal de Contas da União os valores reais dos benefícios
fiscais da ZFM.
A
exigência é válida para a área delimitada da ZFM, conforme previsto no
Decreto-Lei 288/97 - área de 10 mil quilômetros quadrados, à margem
esquerda dos rios Negro e Amazonas, que inclui
Manaus e seus arredores.
Alberto
Brumatti
Junior
alberto@rcsaudiltores.com.br
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Para
mais informações: (011) 3045-5885 |
www.rcsauditores.com.br
|
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Outgoing mail is certified Virus Free.
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Outgoing mail is certified Virus Free.
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Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
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Outgoing mail is certified Virus Free.
Checked by AVG
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Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
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Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
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